The Empirical Study On Tax Payment Cost In Small And Medium Enterprises

In recent years, due to rapid economic development, China's rapid growth in fiscal revenues, but through the analysis of tax payment cost,we can be seen that China's tax payment cost is higher, compared with international developed countries, through the analysis of the factors that affect the tax payment cost,we find that it can be much lower to a greater degree. Therefore, in our country, It is very necessary that research status of tax payment cost, analyze the influence factors of tax payment costs and gave advice for measures that how to reduce the cost of paying taxes.This paper, based on tax payment cost theory, drawing on domestic and foreign research results, empirical research on companies to analyze the status of China's enterprises and their reasons, and to explore measures to reduce the tax payment cost in order to reduce their tax burden and improve tax compliance levels.The full content of the major include the following:The first chapter is an introduction, including background and significance, research methods and technical routes, literature review, research innovation of content and articles and so on.The second chapter is an overview on the theory of tax cost. This chapter introduces the standard definition of SMEs, explaines the meaning tax payment cost,characteristics and classification, analyzes the factors that affect the cost of paying taxes for SMEs in last.The third chapter is about the foreign tax payment costs of research and analysis. This section describes the status of foreign tax payment cost and the problems and causes.The fourth chapter is about China's enterprises the basic tax payment cost. This chapter describes our corporate tax payment total cost of the content, analyzes the tax cost of the realities of SMEs through empirical research, as well as the main reason for the current high cost of paying taxes.Chapter V proposes to reduce the cost of SME-related tax proposals. The chapter,in the status of tax cost and the reasons, puts forward from a business perspective, proposes the relevant recommendations to reduce tax payment costChapter VI is Conclusion and Outlook...